With the UAE’s introduction of Corporate Tax from June 2023, businesses across the Emirates are now navigating the requirements of filing their corporate tax returns. For many companies, especially SMEs and free zone entities, this is an entirely new process.
Filing correctly and on time is critical: errors or delays can result in fines, audits, and reputational risk. This guide walks you through everything you need to know about filing a corporate tax return in the UAE.
Who Needs to File a Corporate Tax Return?
- Mainland companies: Generally subject to 9% corporate tax on taxable income above AED 375,000.
- Free zone companies: May benefit from a 0% rate if they meet qualifying criteria, but still need to register and file returns.
- Exempt entities: Certain government bodies, charities, and natural resource businesses may be exempt—but must apply for exemption.
Almost all UAE businesses must register with the Federal Tax Authority (FTA) and file returns, even if no tax is due.
Deadlines for Filing Corporate Tax
Returns are filed annually, based on the company’s financial year.
The deadline is 9 months from the end of the relevant tax period.
Example: If your financial year ends on 31 December 2024, your first corporate tax return is due by 30 September 2025.
How to File a Corporate Tax Return
- Register with the FTA through the EmaraTax portal.
- Maintain accurate financial records in line with IFRS.
- Prepare audited financial statements (required for many companies).
- Calculate taxable income:
- Deduct allowable expenses
- Apply exemptions, reliefs, and carry-forward losses if eligible
- Complete and submit the corporate tax return via EmaraTax.
- Pay any tax due before the deadline.
Common Filing Mistakes to Avoid
- Incomplete or disorganized accounting records
- Incorrect classification of income/expenses
- Missing deadlines for submission or payment
- Assuming free zone entities don’t need to file (they still do!)
- Failing to prepare for compliance audits by the FTA
How Audit Firms in Dubai Can Help with Filing Corporate Tax Return?
Professional support ensures:
- Compliance with UAE corporate tax law
- Correct filing and documentation
- Assistance with risk management compliance
- Audit-ready financial statements
Partnering with an experienced audit firm in Dubai reduces risks, saves time, and allows businesses to focus on growth.
Conclusion
Filing a corporate tax return in the UAE may seem daunting, but with the right preparation, it becomes a straightforward process.
From maintaining accurate records to ensuring compliance with deadlines, businesses that plan ahead avoid penalties and strengthen financial governance.
At Affiniax Partners, we provide corporate tax filing, compliance audits, and outsourced accounting services to help UAE businesses stay fully compliant with confidence.
Need help filing your corporate tax return? Contact our experts today to ensure compliance and peace of mind.
